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MUHASEBE SKANDALLARINDAN KÜRESEL KRİZLERE

FROM ACCOUNTING SCANDALS TO GLOBAL CRISIS

Journal Name:

  • Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Publication Year:

  • 2009
Author NameUniversity of Author
Abstract (2. Language): 
This study suggest there are certain similarities between accounting scandal and expected global crises such as: lack of reliable and accurate accounting information, markets" negligence of basic rules and price bobbles. All these factors have brought an erosion of public confidence. Setting up public confidence requires radical changes such as: tough accounting legislations like SOX, continuous improvement in GAAP, introducing of insurance mechanism on auditing reports etc.
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Abstract (Original Language): 
Bu çalışma Amerika Birleişk Devletleri'nde ortaya çıkan muhasebe skandalları ile 2002 yılında bu skandalları sonlandırabilmek umuduyla yürülüğe sokulan Sarbanes-Oxley Yasası (Sarbanes-Oxley Act/SOA) incelenecektir. Ayrıca bu çalışma ile finansal krizler ile muhasebe skandalları arasındaki ilişki incelenmeye çalışılacaktır. Bu amaçla konuya muhasebeciler, denetçiler ve finansal piyasa uygulayıcıları açısından ayrı ayrı bakılacaktır.
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  • 2
141-156
  • Turkish

REFERENCES

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